000			00291nam a2200133Ia 4500
008			220421s9999||||xx |||||||||||||| ||und||
040			_aET
100			_aGuputa S.P.
245		0	_aManagement Accounting
260			_bSahitya Bhawan _aAgra
300			_a31
500			_a56025
942			_cBK
999			_c62038 _d62038